Import/Export and Refund Under GST

Content:

• Import/Export of goods vs Import of services
• Deemed Export - Sec 147 read with Notification No 48 CT
• Merchant Export and condition to make sale @10%
• What is the condition for claiming refund – Section 54
• What is the concept of Inverted Duty Structure and Calculation asper Rule 89(5) read with Notification No 21 and Notification No 26
• When exporters are not eligible for refund
• No export/SEZ Supplies on payment of IGST
• Time limit for refund application
• Refund in case of Zero Rated Supply with LUT
• Refund in case of Zero Rated Supply on Payment of IGST
• Refund pf Intra State treated as Inter state and Rule 89(1A)
• Master Circular 125 and other relevant circular like 135 etc
• Relevant Advance Ruling and Judgement
• Quick Round of Q&A

Experienced Faculty

Industry Expert, is a Chartered Accountant and Company Secretary. He is a GST Faculty with Ministry of MSME PPDC, Govt of India and also SGST Officer trainer with various states. He is having a You Tube Channel named Industry Expert (Swastika Educonsult P Ltd) for updates to tax professionals. He has authored one book "Handbook on Advance GST Practitioner" under the Ministry of MSME. He has worked with various corporate including TCS, ICICI Bank, Parekh Group, DK India and Soma Isolux, etc and now started CA practice at Delhi since 2017. His major GST Training includes GST training at Indian Airforce, SGST Officers, Tax Bar Association, Management Institute, ICAI etc.

Terms and Conditions:

• The validity of the Recorded Session: 3 Month with Unlimited Views